Published: 2025-12-01
Akuntansi Anggaran Dalam Pengelolaan Rencana Anggaran Pendapatan dan Belanja Koperasi (RAPBK): Studi Kasus Koperasi CooSAE
DOI: 10.35870/jemsi.v11i6.5049
Abstract
The Cooperative Revenue and Expenditure Budget Plan (RAPBK) serves as a financial roadmap that reflects the principles of member participation, accountability, and efficiency in cooperative management. This study aims to describe the implementation of budgetary accounting in the preparation of the RAPBK at Koperasi CooSAE, a cooperative engaged in the trade of agricultural products. A qualitative approach with a case study design was employed, with data collected through in-depth interviews, document analysis of the RAPBK, and direct observation of the budgeting process. The findings indicate that the application of budgetary accounting principles at Koperasi CooSAE remains partial. The budgeting process faces challenges such as limited accounting literacy among management and inadequate accounting information systems. This study recommends enhancing the capacity of cooperative human resources and digitalizing the budgeting process as strategic steps to strengthen financial accountability and transparency. These findings contribute to the reinforcement of Good Cooperative Governance principles in cooperative financial management.
Keywords
Budgetary Accounting; Cooperative; Accountability; Digitization; Financial Transparency; Good Cooperative Governance
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
-
Issue: Vol. 11 No. 6 (2025)
-
Section: Articles
-
Published: 2025-12-01
-
License: CC BY 4.0
-
Copyright: © 2025 Authors
-
DOI: 10.35870/jemsi.v11i6.5049
AI Research Hub
This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem.
Alan Wahyu Hafiludin, Universitas Muhammadiyah Malang
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia.
Masiyah Kholmi, Universitas Muhammadiyah Malang
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia.
Ahmad Juanda, Universitas Muhammadiyah Malang
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia.
-
Anshari, M. I., & Manjaleni, R. (2024). Pengaruh Digitalisasi Terhadap Efisiensi dan Efektivitas Proses Akuntansi Pada Koperasi Pesantren. Journal of Economics and Accounting, 5(1), 51–58. https://doi.org/10.47065/arbitrase.v5i1.2036.
-
Budiningrum, E. W., & Subiyantoro, A. (2023). SISTEM INFORMASI AKUNTANSI KOPERASI UNTUK MENINGKATKAN DAYA SAING PENGELOLAAN KOPERASI. JURNAL ECONOMINA, 2(3 SE-Articles), 738–752. https://doi.org/10.55681/economina.v2i3.389.
-
Budiyah, F., & Suyono, E. (2020). Good Cooperatives’ Governance and Performance in Banyumas Region. Kompartemen : Jurnal Ilmiah Akuntansi, 18(2 SE-Artikel). https://doi.org/10.30595/kompartemen.v18i2.7469.
-
Fatmawati, D., & Aliyah, S. (2023). Analisis Pengendalian Biaya Tenaga Kerja Dengan Menggunakan Anggaran (Studi Kasus Pada KSPPS BMT Mitra Muamalah Jepara). EKOBIS SYARIAH, 6(02), 1–14. https://doi.org/https://doi.org/10.22373/ekobis.v6i2.16277.
-
Fransiskoa, F., Meilanoa, R., & Triana, H. (2025). IMPLEMENTASISISTEM INFORMASI MONITORING PELAPORAN PRODUKSI SAWIT PADA KOPERASIWAHANAAGUNG. Jurnal Elektronika, Listrik Dan Teknologi Informasi Terapan, 7(1), 32–42. https://doi.org/https://doi.org/10.37338/elti.v7i1.450.
-
Garrison, Ray H.; Noreen, Eric W.; Brewer, P. C. (2011). Managerial Accounting (14th ed.). McGraw Hill.
-
Handayani, P. A., & Darmawan, N. A. S. (2024). Pengaruh Good Corporate Governance Terhadap Kinerja Pengelolaan Koperasi Simpan Pinjam di Kabupaten Jembrana. Jurnal Akuntansi Profesi, 15(02 SE-Articles), 448–463. https://doi.org/10.23887/jap.v15i02.78367.
-
ICA. (2021). Cooperative identity, values & principles. International Cooperative Alliance. https://www.ica.coop/en/cooperatives/cooperative-identity
-
John Fery Sonoto. (2019). Studi Pustaka Proses Bisnis Koperasi: Teori Adaptif Structurasi. Aktual : Jurnal Akuntansi Dan Keuangan, 9(1), 47–56.
-
Lestari, D., Nas, S., & Riadi, R. M. (2022). Pengaruh Literasi Keuangan terhadap Kemampuan Pengelolaan Keuangan Pengurus Koperasi Unit Desa Gunung Sari Kabupaten Kampar. Jurnal Pendidikan Dan Konseling (JPDK), 4(5 SE-Articles), 6445–6453. https://doi.org/10.31004/jpdk.v4i5.7728.
-
Manik, I. A. P. I., Iskandar, E., & Anan, M. (2023). Penerapan Standar Akuntansi Keuangan (Psak) No.2 Tentang Laporan Arus Kas Pada Cv. Mandiri Pratama Sejahtera. Worksheet : Jurnal Akuntansi, 2(2), 86–92. https://doi.org/10.46576/wjs.v2i2.3465.
-
Mardiasmo. (2018). Akuntansi sektor publik: Edisi terbaru (Edisi I). Yogyakarta: Andi Offset.
-
Permenkop UKM. (2015). Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Nomor 19/PER/M.KUKM/IX/2015 Tahun 2015 tentang Penyelenggaraan Rapat Anggota Koperasi. Menteri Kesehatan Republik Indonesia Peraturan Menteri Kesehatan Republik Indonesia, Nomor 65(879), 2004–2006.
-
Pratiwi, L. P. K., Jaya, I. K. P. K., & Maharani, M. K. (2021). The Effectiveness of Integrated Agribusiness Cooperatives on The Income of Local Farmers. Journal of Sustainable Development Science, 3(2 SE-Articles). https://doi.org/10.46650/jsds.3.2.1160.56-63.
-
RUTTO, K. J. (2017). Effect of Budgetary Control on Financial Performance of Savings and Credit Cooperative Organizations in Nairobi County. Strategic Journal of Business & Change Management, 4(2). https://doi.org/10.61426/sjbcm.v4i2.467.
-
Sari, Y. P., Amin, M., & Afifudin. (2024). Pengaruh Penerapan Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Koperasi Daerah (Studi Kasus Koperasi Unit Daerah Karang Ploso Kota Malang). Jurnal Ilmiah Riset Akuntansi, 13(02), 65–71.
-
Setyowati, L., & Purwantoro. (2013). Analisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial dengan kepuasan kerja, job relevant information dan kepuasan kerja …. Media Ekonomi & Teknologi Informasi, 21(2), 66–79.
-
Siregar, A. P. (2020). Kinerja Koperasi Di Indonesia. Vigor: Jurnal Ilmu Pertanian Tropika Dan Subtropika, 5(1), 31–38. https://doi.org/10.31002/vigor.v5i1.2416.
-
Sugiyanto, S. (2025). Pelatihan Penyusunan Rencana Anggaran Pendapatan dan Belanja Koperasi dengan Metode Actual To Budget+. E-Coops-Day, 6(1 SE-Articles), 97–108. https://doi.org/10.32670/ecoopsday.v6i1.5177.
-
Trisniarti, N., Sofyana, N. N., & Azhari, A. (2022). The Contribution of Cooperatives to the Indonesian Economy. Almana : Jurnal Manajemen Dan Bisnis, 6(3), 452–459. https://doi.org/10.36555/almana.v6i3.1927.
-
Vidianto, A., Hendrawan, N. D., & Kunci, K. (2024). Pengembangan Aplikasi Koperasi Terintegerasi dengan Sistem Akuntansi Berbasis Web. 4910–4918.
-
Wahyudin, W. (2024). Penyusunan Rencana Anggaran Pendapatan dan Belanja Koperasi (RAPBK): Pelatihan Perkoperasian bagi Pengelola Koperasi se Jawa Barat. E-Coops-Day, 5(1 SE-Articles), 75–82. https://doi.org/10.32670/ecoopsday.v5i1.4198.
-
Wahyuni, & Titis. (2020). Literasi Akuntansi Dan Keuangan Untuk Meningkatkan Kapasitas Dan Kualitas Sumber Daya Manusia Pada Koperasi Simpan Pinjam. Jurnal Sosial Humaniora Terapan, 3(1).
-
Yussif Suleman (CA), & Dr. Tripti Gujral. (2024). Budgeting And Budgetary Control Predictors of Financial Performance in Ghana: An Analytical Review Of Community-Based Credit Unions (CCUs). Educational Administration: Theory and Practice, 30(4 SE-Articles), 2540–2549. https://doi.org/10.53555/kuey.v30i4.1892.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.